UMANG REALTECH PVT. LTD.,NEW DELHI vs. JCIT, RANGE-78, NEW DELHI

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ITA 8191/DEL/2019Status: DisposedITAT Delhi19 March 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY/A’ : NEW DELHI

Before: HON’BLE JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

Hearing: 19.03.2021Pronounced: 19.03.2021

ORDER PER JUSTICE P.P. BHATT :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of Learned CIT(A)-31, New Delhi.

2.

At the time of hearing, the assessee’s A.R. has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 19.03.2021.

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